Avenues in Leather, Inc. V. U.S. - HOLDING Trial case was...

Info icon This preview shows page 1. Sign up to view the full content.

View Full Document Right Arrow Icon
NAME: Avenues in Leather, Inc. V. U.S. CITATION: 423 F.3d 1326 Court of Appeals for the Federal Circuit, 2005 FACT: The Customs Service (Customs) classified Avenues in Leather’s (Avenues) Calcu-Folios under tariff Heading 4202 which carries a 20% rate. Avenues argued the Calcu-Folios should be classified under Heading 4820 which carries a tariff of about 3%. Avenues filed suit and the Court of International Trade agreed with the company. Customs appealed. APPELLANTS: Customs APPELLEE: Avenues in Leather, Inc. ISSUE: Was the Calcu-Folio properly classified as a briefcase or a binder?
Image of page 1
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: HOLDING: Trial case was affirmed, Judgment for the Appellee Avenues in Leather, Inc. The Court of International Trade correctly classified the Calcu-Folios under Heading 4820. REASONING: While the Calcu-Folios may be used to organize and protect small and/or flat items in addition to a writing pad, they have an internal capacity of only 1 inch and lack significant carrying space. These characteristics make them unsuitable to carry newspapers, books, and other objects that are normally carried in containers that are common to Heading 4202....
View Full Document

{[ snackBarMessage ]}

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern